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Title: 54 - TAXATION
Chapter: 32B -
54:32b-1: Short title
54:32b-2.1: Filing of list of persons excluded from tax on telecommunications; required
54:32b-3: Imposition of sales tax.
54:32b-3.1: Sourcing of retail sale of product; definitions.
54:32b-3.3: Direct mail form, information to seller.
54:32b-3.4: Sourcing of certain telecommunication services; definitions.
54:32b-3.5: Taxation of certain sales.
54:32b-3.6: Sales, certain, collection of State taxes; definitions.
54:32b-4: Tax bracket schedule.
54:32b-4.1: Rate of tax imposed from July 15, 2006 through September 30, 2006.
54:32b-4.2: Partial tax exemption for sale, use of certain boats.
54:32b-5: Receipts subject to taxes.
54:32b-6: Imposition of compensating use tax.
54:32b-6.1: Exemptions from compensating use tax.
54:32b-7: Special rules for computing price and consideration.
54:32b-7.1: Sales tax imposed on sale of certain race horses; refunds, certain.
54:32b-8.1: Exemption for certain medical supplies, equipment; definitions.
54:32b-8.2: Food items, certain, exemption from tax; definitions.
54:32b-8.3: Food sold in schools
54:32b-8.4: Clothing, footwear, exemption from tax; definitions.
54:32b-8.5: Newspapers, magazines, periodicals, certain, exemptions from tax.
54:32b-8.6: Casual sales, exemption from tax.
54:32b-8.8: Motor, airplane or railroad fuels.
54:32b-8.9: Exemption for certain sales from coin-operated vending machines.
54:32b-8.10: Sales not within taxing power of state
54:32b-8.11: Transportation charges, exceptions.
54:32b-8.12: Tax exemption for marine terminal services, certain vessels
54:32b-8.13: Sales, use tax exempt, machinery, apparatus, etc.
54:32b-8.14: Sales of tangible personal property, specified digital products for use in R&D exempt; exceptions.
54:32b-8.15: Exemption from taxation for certain wrapping supplies.
54:32b-8.16: Tangible personal property, etc. for use on farms, exceptions; terms defined.
54:32b-8.16a: Rules, regulations.
54:32b-8.17: Tangible personal property sold by mortician, undertaker or funeral director
54:32b-8.18: Films, records, etc. used through medium of theaters, radio and television broadcasting stations
54:32b-8.19: Property taxable under municipal ordinance.
54:32b-8.20: Materials used to induce or cause refining or chemical process
54:32b-8.21: School textbooks, exemption from tax.
54:32b-8.21a: School supplies, products exempt; "Sales and Use Tax Act"; definitions.
54:32b-8.21b: Regulations, adoption.
54:32b-8.22: Sales tax exemption for certain services, supplies to certain exempt organizations.
54:32b-8.25: Bible or similar sacred scripture
54:32b-8.26: Flags of the United States of America or State of New Jersey
54:32b-8.27: Locomotives, railroad cars, other railroad rolling stock and related materials
54:32b-8.28: Buses for public transportation
54:32b-8.29: Sales tax exemptions
54:32b-8.30: Advertising to be published in a newspaper
54:32b-8.32: Gold or silver and storage
54:32b-8.33: Solar energy devices or systems
54:32b-8.35: Exemption for receipts from aircraft sales, repairs.
54:32b-8.36: Recycling, treatment, conveyance equipment, exemption from tax.
54:32b-8.39: Certain printed advertising material receipts, exemption from tax.
54:32b-8.41: Commercial vehicles, certain services or repairs
54:32b-8.42: Commercial vehicles, certain rentals, etc.
54:32b-8.43: Commercial vehicles, certain; sales, leases, repairs
54:32b-8.44: Disposable household paper products exemption
54:32b-8.45: Certain retail sales; lower tax rate.
54:32b-8.46: Receipts from sale, exchange, delivery, use of electricity; purchase or use of natural gas or utility service.
54:32b-8.47: Energy and utility service, certain, exempt sales, refunds.
54:32b-8.47a: Annual review of financial records of certain manufacturing facilities.
54:32b-8.47b: Definitions relative to provision of energy to certain manufacturing facilities.
54:32b-8.47c: Exemption for certain receipts.
54:32b-8.47d: Annual review of financial records.
54:32b-8.48: Imprinting services on manufacturing equipment, exempt.
54:32b-8.49: Film and video industry, sales, use tax exemptions.
54:32b-8.50: Short title; receipts from sales of firearm trigger locks, tax exempt
54:32b-8.51: Short title; receipts from sales of firearm vaults, tax exempt
54:32b-8.52: Certain receipts for purchase, repair of limousine, tax exempt
54:32b-8.53: Rentals between certain closely related business entities, exemption
54:32b-8.54: Residential veterans' facilities, sales, certain, exempt from sales and use tax.
54:32b-8.55: Exemption from sales tax for zero emission vehicles.
54:32b-8.55a: report of number of zero emission vehicles sold.
54:32b-8.56: Certain prewritten software, exemption from tax; definitions.
54:32b-8.57: Sale-leaseback transaction, exemption from tax.
54:32b-8.58: Coin-operated telephone service receipts exempt.
54:32b-8.59: Receipts from certain telecommunications services exempt.
54:32b-8.60: Exemption of certain receipts to, by postconsumer manufacturing facility from certain taxes.
54:32b-8.61: Exemption for receipts from sale of video programming services.
54:32b-8.62: Exemption for receipts from sale of specified digital product.
54:32b-8.63: Tax exemption for certain breast pump supplies, repairs; definitions.
54:32b-8.64: Tax exemption for sales of certain materials used in industrial and casting processes.
54:32b-8.65: Sale receipts of unit concrete products that utilize carbon footprint-reducing technology.
54:32b-9: Exempt organizations.
54:32b-10: Sale of motor vehicle, aircraft, boat, vessel, exemption from tax.
54:32b-11: Certain uses of property exempt from tax.
54:32b-12: Collection of tax from customer.
54:32b-12.1: Deduction from taxable sales for bad debts.
54:32b-13: Tax payment prerequisite to registration
54:32b-14: Liability for tax.
54:32b-14.1: Tax treatment of certain purchases of natural gas, "eligible person" defined.
54:32b-15: Certificate of registration; streamlined methods.
54:32b-16: Records to be kept.
54:32b-17: Returns; streamlined systems; amnesty.
54:32b-18: Payment of tax.
54:32b-19: Determination of tax
54:32b-20: Refunds, credit.
54:32b-20.1: Credits for certain payments by remitters; no credit for certain tax payments.
54:32b-21: Review of director's decision
54:32b-22: Proceedings to recover tax
54:32b-23: Actions for collection of tax
54:32b-24: General powers of the director.
54:32b-24.1: Retail sales tax in fourth class cities; collection and administration by director; vendor liability.
54:32b-25: Reference to tax
54:32b-26: Penalties and interest
54:32b-27: Notice and limitations of time
54:32b-28: Uniform act
54:32b-28.1: Effective date of rate change; conformance with Streamlined Agreement.
54:32b-28.2: Application of definition of "lease or rental."
54:32b-29: Severability clause
54:32b-37: Sales and Use Tax Review Commission.
54:32b-38: Legislation review process.
54:32b-39: Review of legislation.
54:32b-40: Support to commission.
54:32b-41: Meetings, hearings.
54:32b-42: Rules, regulations.
54:32b-43: Annual report.
54:32b-44: Short title.
54:32b-45: Definitions relative to "Uniform Sales and Tax Administration Act.
54:32b-46: Legislative findings.
54:32b-47: Entry into multistate discussions.
54:32b-48: Entry into Streamlined Sales and Use Tax Agreement authorized.
54:32b-49: Existing law unaffected.
54:32b-50: Requirements for entry into agreement.
54:32b-51: Purpose of Agreement.
54:32b-52: Agreement binds, inures to benefit of member states.
54:32b-53: Certified service provider serves as agent of a seller.
54:32b-54: "Streamlined Sales Tax Fund;" use, administration.
54:32b-55: Quarterly reports of certain revenues under the Streamlined Agreement.